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Una empresa consulta si el registro contable de un pasivo financiero derivado de un contrato de opción de venta afecta a la base imponible del Impuesto sobre Sociedades. La DGT determina que los gastos financieros derivados serán deducibles siempre que cumplan los requisitos generales y estén sujetos a la limitación de gastos financieros del artículo 16 de la LIS.
The tax team reviews your specific situation.
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